Personaloptioner: En skattkista för företag?
(2013) FEKH19 20131Department of Business Administration
- Abstract (Swedish)
- Syfte: Att undersöka i vilken utsträckning personaloptioner används i IT-företag i Sverige, samt att utforska bakomliggande anledningar till varför företag väljer att använda eller att inte använda sig av personaloptioner.
Metod: Studien har en abduktiv ansats och har genomförts med en tvärsnittsdesign. Materialet samlades in med hjälp av en web-baserad enkät samt semi-strukturerade intervjuer.
Teoretiska perspektiv: Agent-principalteorin förklarar att utfallsbaserade kontrakt är viktiga för att skapa målkongruens mellan agenten och principalen. Denna teori kompletteras med motivationsteorier som bland annat förklarar vikten av att belöningen fördelas rättvist. Personaloptioner är en form av utfallsbaserat kontrakt och de teoretiska... (More) - Syfte: Att undersöka i vilken utsträckning personaloptioner används i IT-företag i Sverige, samt att utforska bakomliggande anledningar till varför företag väljer att använda eller att inte använda sig av personaloptioner.
Metod: Studien har en abduktiv ansats och har genomförts med en tvärsnittsdesign. Materialet samlades in med hjälp av en web-baserad enkät samt semi-strukturerade intervjuer.
Teoretiska perspektiv: Agent-principalteorin förklarar att utfallsbaserade kontrakt är viktiga för att skapa målkongruens mellan agenten och principalen. Denna teori kompletteras med motivationsteorier som bland annat förklarar vikten av att belöningen fördelas rättvist. Personaloptioner är en form av utfallsbaserat kontrakt och de teoretiska för- och nackdelarna med personaloptioner presenteras.
Empiri: Enligt studier i USA är användandet av personaloptioner vanligare i IT-branschen än i andra branscher, eftersom denna bransch kännetecknas av unika drag såsom en speciell innovationskultur. Därför sattes populationen till den svenska IT-branschen och urvalsramen är branschorganisationen IT & Telekomföretagens medlemslista.
Resultat: Användandet av personaloptioner i stickprovet var obefintligt. Den främsta nackdelen var den höga beskattningen och nya nackdelar som framkom var exempelvis personaloptionsprogrammens komplexitet samt att befintliga ägare förlorar kontrollen. Den främsta fördelen var att behålla nyckelkompetens och en ny fördel som framkom var vinstdelning. (Less) - Abstract
- Purpose: To investigate to what extent employee stock options are used in IT-companies in Sweden, and to examine the reasons behind the decision to use or not to use these in a company.
Methodology: The study was made with an abductive research strategy using a cross-sectional design. The material was collected through an online survey and semi-structured interviews.
Theoretical perspectives: Agency theory explains that outcome-based contracts are important to align the interests of the principal and the agent. The theory is complemented by motivation theories that explain the importance of a justly distributed reward. An employee stock option is an outcome-based contract and the theoretical advantages and disadvantages with this... (More) - Purpose: To investigate to what extent employee stock options are used in IT-companies in Sweden, and to examine the reasons behind the decision to use or not to use these in a company.
Methodology: The study was made with an abductive research strategy using a cross-sectional design. The material was collected through an online survey and semi-structured interviews.
Theoretical perspectives: Agency theory explains that outcome-based contracts are important to align the interests of the principal and the agent. The theory is complemented by motivation theories that explain the importance of a justly distributed reward. An employee stock option is an outcome-based contract and the theoretical advantages and disadvantages with this compensation program are presented.
Empirical foundation: Research from the US reveals that the usage of employee stock options is frequent in the IT-industry, since it is an industry with distinctive characteristics such as a unique innovation culture. As a result, the Swedish IT-industry was chosen as a population for the study.
Conclusions: The usage of employee stock options in the sample was nonexistent. The primary disadvantage mentioned was the high taxation and new disadvantages that were revealed were for example the complexity of the program and the loss of control of current shareholders. The primary advantage was retention of key skills and a new advantage revealed was profit sharing. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/4006460
- author
- Ekman, Fredrika LU ; Ek, Malin and Skough, Sofie
- supervisor
- organization
- course
- FEKH19 20131
- year
- 2013
- type
- M2 - Bachelor Degree
- subject
- keywords
- Agent-principalteorin, Incitamentsprogram, IT-branschen, Personaloptioner och Motivation
- language
- Swedish
- id
- 4006460
- date added to LUP
- 2013-09-05 07:49:52
- date last changed
- 2013-09-05 07:49:52
@misc{4006460,
abstract = {{Purpose: To investigate to what extent employee stock options are used in IT-companies in Sweden, and to examine the reasons behind the decision to use or not to use these in a company.
Methodology: The study was made with an abductive research strategy using a cross-sectional design. The material was collected through an online survey and semi-structured interviews.
Theoretical perspectives: Agency theory explains that outcome-based contracts are important to align the interests of the principal and the agent. The theory is complemented by motivation theories that explain the importance of a justly distributed reward. An employee stock option is an outcome-based contract and the theoretical advantages and disadvantages with this compensation program are presented.
Empirical foundation: Research from the US reveals that the usage of employee stock options is frequent in the IT-industry, since it is an industry with distinctive characteristics such as a unique innovation culture. As a result, the Swedish IT-industry was chosen as a population for the study.
Conclusions: The usage of employee stock options in the sample was nonexistent. The primary disadvantage mentioned was the high taxation and new disadvantages that were revealed were for example the complexity of the program and the loss of control of current shareholders. The primary advantage was retention of key skills and a new advantage revealed was profit sharing.}},
author = {{Ekman, Fredrika and Ek, Malin and Skough, Sofie}},
language = {{swe}},
note = {{Student Paper}},
title = {{Personaloptioner: En skattkista för företag?}},
year = {{2013}},
}